The tariff classification of footwear from China

N055930 April 2, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Jennifer Dalesandro American Shipping Company Inc. 881 Route 83 Bensenville, IL 60106 RE: The tariff classification of footwear from China Dear Ms. Dalesandro: In your letter dated March 16, 2009, on behalf of Amerimark Direct, LLC, you requested a tariff classification ruling. The submitted sample, identified as style# 51382 “Alberta Zip boot,” is a women’s cold weather boot with a predominately rubber/plastics material upper assembled by stitching that also includes a textile faux-fur topline collar which accounts for at least 10% of the external surface area of the upper. The boot is approximately 6½-inches in height; it covers the wearer’s ankle, has a slide fastener closure at the instep and it has a fake fur textile material lining to provide protection against cold or inclement weather. The boot also has a unit molded rubber/plastic bottom/sole with sidewalls that encircle and overlap the upper with a foxing-like band. The applicable subheading for the women’s boot identified as style# 51382 “Alberta Zip boot” will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s and outer soles predominately of rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the uppers external surface area is not over 90% rubber or plastics (including accessories or reinforcements) or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division